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Bright Pharmaceuticals SE: accounting for a business combination under IFRS 3

  • This instructional resource familiarizes students with the accounting for business combinations under IFRS 3 and illustrates the uncertainty and professional judgment iolved in asset valuation and consolidation. First, students need to assess the quality of information generated under IFRS 3 and fair value accounting. Second, they are asked to account for a business combination by identifying possible input parameters to measure several intangible assets and a contingent liability. Based on their valuation results, they compute the amount of goodwill recognized on the acquisition and assess the effects of their parameter choices on the values of different assets and liabilities. As an optional third task, the case asks students to consolidate the financial statements and evaluate the impact of the acquisition on the financial position of the acquirer.

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Document Type:Article
Author:Dominic DetzenORCiD, Sebastian HoffmannORCiD, Henning ZülchORCiD
Chairs and Professorships:Chair of Accounting and Auditing
Parent Title (English):Accounting Education
Year of Completion:2013
First Page:282
Last Page:294
Tag:Business combinations; IFRS; goodwill; intangible assets
Research Award: Winners of the 2011 HEC Montreal's International Watch Center For Financial Information Case Competition
Content Focus:Teaching / Learning Audience
Peer Reviewed:Yes
Rankings:AJG Ranking / 2
VHB Ranking / C
SJR Ranking / Q2
Research award:Research award
Licence (German):License LogoUrheberrechtlich geschützt